TMI Blog2012 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... case in consequence of search and seizure operation, the assessment was completed by making the assessment orders on 30.11.1978, 30.11.1979, 30.11.1980 and 30.11.1981. Therefore, the matters which were pending before the A.O. before making the assessment orders and against the above assessment orders, the appeals were preferred and assessment orders were set aside by CIT(A) vide order dated 15.3.1988 and matters were remanded to the A.O. These proceedings could have been completed by or before 31.3.1990. The A.O. had two years time with it. The relevant materials were already lying with the officers as they were seized during the course of the search and seizure. The A.O. could have completed the assessment but it appears that in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dates as mentioned in the order passed by the Income Tax Appellate Tribunal, Patna Bench, Patna, Circuit Bench at Ranchi in its impugned order dated 27.05.2002 are as under: (I) Date of Search 04.12.81 (ii) Date of order of the CIT(A) (Shri B.C. Mohanty setting aside the restoring the matter to the file of A.O. to be done afresh with certain direction 18.3.88 (iii) Date of service of the order dated 18.3.88 on I.T. Deptt. 22.3.88 (iv) Limitation of fresh assessment expired on 31.3.90 (v) Date of notice u/s 148 9.3.1990 (vi) Letter for filing of return u/s 148 3.12.1991 (vii) Date of reassessment order u/s 143(3)/ 147/251 30.3.92 (viii) Date of order of ITAT(Departmental Appeal against CIT(A) order dated 18.3.88 15.02.93 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the appellate authority. However, the argument is self contradictory. If there was no bar of limitation in making the assessment after remand order, then what was necessity for opting for the mode by issuing notice under Sections 148 and 147 ?. Admittedly, in consequence of search and seizure operation, the assessment was completed by making the assessment orders on 30.11.1978, 30.11.1979, 30.11.1980 and 30.11.1981 in all these four matters (including the cases of Tax Appeal No. 08 of 2003 which has been dismissed vide order dated 03.04.2006). Therefore, the matters which were pending before the A.O. before making the assessment orders and against the above assessment orders, the appeals were preferred and assessment orders wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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